ABSTRACT

This study aims to identify the mediating role of strategic management accounting systems, autonomous budget motivation, and affective organisational commitment on the relationship between management participation in strategic planning and budgetary slack variables. It also further extends the topic to multi-layer management contingency theory via agency theory and stewardship theory. By applying structural equation modelling in a public health and medical services setting, the study concludes that the participation of all managers not only does not reduce budgetary slack, but increases it; strategic management accounting systems and affective organisational commitment act as mediating factors, though the autonomous budget motivation cannot perform such a role. Further, for higher level managers, only the strategic management accounting system shows a significant effect on budgetary slack. Evidence regarding middle managers confirms the significant effect of the mediating role of strategic management accounting systems and for operating managers, only affective organisational commitment reduces budgetary slack. Therefore, management levels posit a significant contingency effect on constructs affecting budgetary slack. By identifying the mediator variables, the study extends budgetary slack theory and provides empirical evidence for each level of public health and medical services management.

摘要

本研究旨在确定战略管理会计系统、自主预算动机和情感组织承诺对管理层参与战略规划与预算松弛变量之间关系的中介作用。它还通过代理理论和管理理论进一步将主题扩展到多层管理权变理论。通过在公共卫生和医疗服务环境中应用结构方程模型，该研究得出结论，所有管理人员的参与不仅不会减少预算松弛，反而会增加预算松弛；战略管理会计系统和情感组织承诺起中介作用，尽管自主预算动机不能发挥这种作用。此外，对于更高级别的管理人员，只有战略管理会计系统显示出对预算冗余的显着影响。有关中层管理人员的证据证实了战略管理会计系统和运营经理的中介作用的显着影响，只有情感组织承诺才能减少预算松弛。因此，管理水平对影响预算松弛的结构具有显着的权变效应。通过确定中介变量，该研究扩展了预算松弛理论，并为各级公共卫生和医疗服务管理提供了实证证据。只有有效的组织承诺才能减少预算松弛。因此，管理水平对影响预算松弛的结构具有显着的权变效应。通过确定中介变量，该研究扩展了预算松弛理论，并为各级公共卫生和医疗服务管理提供了实证证据。只有有效的组织承诺才能减少预算松弛。因此，管理水平对影响预算松弛的结构具有显着的权变效应。通过确定中介变量，该研究扩展了预算松弛理论，并为各级公共卫生和医疗服务管理提供了实证证据。